Koperla Vijaya Bhaskar Vs Deputy Assistant Commissioner ST II (Andhra Pradesh High court)
In Koperla Vijaya Bhaskar vs Deputy Assistant Commissioner ST II (Andhra Pradesh High Court), the petitioner, a registered GST dealer providing manpower services to APSPDCL for spot electricity billing, challenged rectification orders passed under Section 161 of the CGST Act.
Following an inspection, the petitioner was directed to produce books of accounts for the period 2019–2020 to 2022–2023 but failed to do so. Authorities identified that the petitioner had received TDS amounts without declaring them in GSTR-3B returns, resulting in alleged suppression of outward supplies amounting to ₹2,53,21,014/-. A pre-intimation notice in Form DRC-01A dated 28.11.2022 and a show cause notice in Form DRC-01 dated 30.12.2022 under Section 74 of the GST Act were issued and served via email and portal upload. The petitioner did not file objections. Consequently, an assessment order dated 17.04.2023 was passed raising a demand of ₹1,01,05,575/- towards tax, interest, and penalty.
The petitioner’s GST registration had earlier been cancelled on 23.06.2022 for non-filing of returns but was later restored pursuant to court directions. After the assessment order, the petitioner filed GSTR-3B returns and rectification applications dated 06.07.2023 and 08.07.2023 under Section 161. When these were not initially considered, he filed another writ petition, following which the authorities passed rectification orders after issuing notice dated 18.01.2025 and conducting a personal hearing on 20.01.2025. The petitioner then challenged these rectification orders in the present writ petition.
